Chapter VIII

Returns

Rule 72. 1[****]

1. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for

"Rule 72. Claim of input tax credit on the same invoice more than once .-

Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal."